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This paper aims to analyse the extent to which health and safety action controls, results controls and informal controls affect the integration of health and safety issues into management actions, which in turn leads to improve health and safety performance. It also investigates the extent to which those health and safety control mechanisms contribute complementarily to the integration of health and safety issues.

A survey of 108 Italian non-listed firms tests a set of hypotheses based on complementarity theory and object of control framework.

Not all the health and safety control mechanisms positively influence the integration of health and safety issues into business practices and external stakeholder relations. Complementarity between health and safety control mechanisms is significant only for higher health and safety performance companies, indicating that the health and safety control mechanisms operate as a package.

The health and safety performance measure could be replaced in future research by improved inter-subjectively testable information, although collecting health and safety quantitative data is difficult. An additional limitation is the response rate.

The findings encourage companies to design and use a comprehensive set of health and safety control mechanisms to promote a healthy workplace.

The paper contributes to the management control, sustainability management control and health and safety accounting literature. The paper provides an in-depth interdisciplinary analysis of the effectiveness of different control mechanisms in the context of health and safety that hitherto has rarely been investigated despite the multiple importance of the topic.

Climate change, poverty and pandemics are some of the complex real-world problems that are increasingly challenging higher education institutions (HEIs) to equip future graduates with meta-competences that have hitherto not been demanded. These graduates need to be able to capture and operate within complex systems and relationships. By focusing on complex real-world problems, this study aims to systematically review competences and frame meta-competences supporting curricula development in HEIs.

This study applies a systematic literature review according to the review protocol of Preferred Reporting Items for Systematic Reviews and Meta-Analyses. The review process resulted in the selection of 39 articles, which were subjected to qualitative synthesis to identify competences for tackling complex real-world problems. These competences were grouped into meta-competences and aligned with the Sustainable Development Goals (SDGs).

Scientific disciplines commonly describe four competences for tackling complex real-world problems including domain-specific competence, inter-relation competence, intrapersonal competence and normative competence.

This study found that inter-relation competence is in line with all the SDGs, which is considered important for tackling complex real-world problems across disciplines.

A study in a survey design across disciplines and a weighting of these competences in respect to complex real-world problems aligned with the SDGs could contribute to a more consolidated and common understanding of the meta-competences identified.